2014 October No.39 – Valuation


Assists are supplied directly, indirectly, free of charge, or at a reduced cost by the buyer of imported merchandise for use in connection with the production or the sale for export of the merchandise to the United States. Which of the following is NOT considered as an assist?

A. Merchandise consumed in the production of the imported merchandise

B. Materials, components, parts, and similar items incorporated in the imported merchandise

C. The importer’s engineer is sent abroad to modify and/or finalize existing United States plans

D. Tools, dies, molds, and similar items used in the production of the imported merchandise.

E. Engineering, development, art-work, design work, and plans and sketches that are undertaken elsewhere than in the United States and are necessary for the production of the imported merchandise

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The Answer is: C

Citation: 19 CFR 152.102

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